PRINTER'S NO. 1571
No. 1103 Session of 2006
INTRODUCED BY FUMO, WASHINGTON, FONTANA, O'PAKE, TARTAGLIONE,
BOSCOLA, KITCHEN, C. WILLIAMS, KASUNIC, COSTA, MUSTO, LOGAN,
LAVALLE, A. WILLIAMS, FERLO, WOZNIAK, STOUT, HUGHES, STACK
AND MELLOW, MARCH 16, 2006
REFERRED TO FINANCE, MARCH 16, 2006
A JOINT RESOLUTION
1 Proposing an emergency amendment to the Constitution of the
2 Commonwealth of Pennsylvania, authorizing the imposition of a
3 graduated income tax.
4 The General Assembly of the Commonwealth of Pennsylvania
5 hereby resolves as follows:
6 Section 1. The following amendment to the Constitution of
7 Pennsylvania is proposed in accordance with the emergency
8 provisions of Article XI:
9 That section 1 of Article VIII be amended to read:
10 § 1. Uniformity of taxation.
11 [All] (a) Except for income taxes under subsection (b), all
12 taxes shall be uniform, upon the same class of subjects, within
13 the territorial limits of the authority levying the tax, and
14 shall be levied and collected under general laws.
15 (b) For taxable income of $250,000 or more, the General
16 Assembly may by law provide for the taxation of income based on
17 an increasing rate for a higher level of income, except that in
1 no case shall the highest rate of taxation be greater than twice
2 the base rate.
3 Section 2. (a) The General Assembly hereby determines that
4 a major emergency threatens or is about to threaten this
5 Commonwealth, and the safety or welfare of this Commonwealth
6 requires prompt amendment of the Constitution of Pennsylvania by
7 this constitutional amendment.
8 (b) Upon passage by the General Assembly of this proposed
9 constitutional amendment, the Secretary of the Commonwealth
10 shall proceed immediately to comply with the advertising
11 requirements of section 1(a) of Article XI of the Constitution
12 of Pennsylvania and shall transmit the required advertisements
13 to two newspapers in every county in which such newspapers are
14 published in sufficient time after passage of this proposed
15 constitutional amendment. The Secretary of the Commonwealth
16 shall submit this proposed constitutional amendment to the
17 qualified electors of this Commonwealth at the first primary,
18 general or municipal election which occurs at least one month
19 after the proposed constitutional amendment is passed by the
20 General Assembly and which meets the requirements of and is in
21 conformance with section 1(a) of Article XI of the Constitution
22 of Pennsylvania.
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